Modelo 180: Annual Summary of Rent Withholdings

Modelo 180 is the annual summary declaration of retenciones and payments on account for income from commercial property rentals. Its purpose is to consolidate into a single document all the information from the four quarterly Modelo 115 declarations filed throughout the year.

Who must file Modelo 180

All autónomos, professionals, and businesses that have filed at least one Modelo 115 during the year are required to file Modelo 180. In practice, if you rent an office, commercial space, or workspace for your professional activity and withhold retenciones on that rent, you must file this annual summary.

The obligation falls on the tenant (the autónomo who pays the rent and withholds the retención), not on the property owner. If you had no rentals subject to withholding during the entire year, you are not required to file either Modelo 115 or Modelo 180.

Filing deadlines

Modelo 180 is filed once a year, coinciding with the Q4 filing period for Modelo 115:

• Filing window: January 1-31 of the following year
• Fiscal year covered: the entire previous year (January through December)

If the last day falls on a weekend or public holiday, the deadline extends to the next business day.

For example, the Modelo 180 for fiscal year 2025 is filed between January 1 and January 31, 2026, at the same time as the Q4 Modelo 115.

What it includes

Modelo 180 compiles the annual data for each landlord to whom you paid rent with retenciones:

• Landlord identification: Name and NIF (tax identification number) of each property owner
• Catastral reference: The official reference number for each rented property
• Total rent paid: The annual sum of rent paid to each landlord
• Total retenciones withheld: The full year's IRPF withholdings paid for each landlord, typically at the 19% rate
• Property location: Full address of each rented property

It is essential that the figures in Modelo 180 match exactly the combined totals from your four quarterly Modelo 115 declarations.

Relation to Modelo 115

Modelo 180 and Modelo 115 are directly linked:

• Modelo 115 is filed each quarter and is used to pay the retenciones withheld on rental payments
• Modelo 180 is an informational summary of the full year that groups all four quarters together
• No payment is made with Modelo 180 -- all retenciones have already been paid through the quarterly Modelo 115 declarations
• If you discover an error while preparing Modelo 180, you must correct it by filing a supplementary declaration for the corresponding quarter's Modelo 115

Think of Modelo 180 as the big picture: it does not create additional payment obligations, but the Tax Agency uses it to verify that your quarterly declarations are consistent and to cross-reference data with the landlords' own IRPF declarations.

Online filing

Modelo 180 is filed exclusively online through the AEAT Sede Electrónica (Tax Agency electronic headquarters). To file it you will need:

• Digital certificate or Cl@ve PIN for identification
• NIF of each landlord to whom you paid rent during the year
• Annual totals: Sum of rent paid and retenciones withheld for each landlord
• Copies of your Modelo 115 filings: All four quarters filed during the year, to verify that the totals match

Before submitting, check that the sum of retenciones declared in your four Modelo 115 filings matches the totals in Modelo 180. Any discrepancy may trigger an inquiry from Hacienda.